SUNRISE INDIA v. THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & ANR

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

SUNRISE INDIA

THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & ANR

W.P.(C) 5672/2024 & CM APPL. 23440/2024 dated 26.04.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29

Rule Number : Rule 23

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Section-29-Rule 23 Retrospective Cancellation of GST Registration- The petitioner was served with a show cause notice (SCN) on 14.02.2024 seeking to cancel its registration without giving any specific reason. Thereafter, an order dated 11.03.2024 was issued cancelling the petitioner registration retrospectively. Petitioner filed an application dated 27.03.2024 seeking revocation of cancellation of GST registration. The petitioner wished to continue its business. HELD- The Court observed that SCN and the order were bereft of any details- Also neither the SCN nor the order spells out the reasons for retrospective cancellation.-Referring Section 29(2) of the Act, court emphasized that registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. Accordingly, the Court set aside the order and SCN. The GST registration of the petitioner was restored. Disposed of.

Represented By:

Counsel for the Petitioner: Shivender Kumar Sharma, Urooj Chaudhary, Advocates

SUNRISE INDIA v. THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & ANR

SUNRISE INDIA v. THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & ANR

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